Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Provisions relating to reassessment proceedings - In cases where survey under section 133A of the Act is conducted, the AO is deemed to have information for the purposes of sec 148 of the Act but proceedings u/s 148A of the Act need to be conducted prior to issuance of notice u/s 148 of the Act.
Provisions relating to reassessment proceedings - In cases where survey under section 133A of the Act is conducted, the AO is deemed to have information for the purposes of sec 148 of the Act but proceedings u/s 148A of the Act need to be conducted prior to issuance of notice u/s 148 of the Act.
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